Judgment Search Results Home > Cases Phrase: rubber act 1947 section 19 fees for special licences Page 1 of about 27,034 results (0.517 seconds)

Shyam Lal Vs. Sohan Lal

Court : Rajasthan

Reported in : 1978(11)WLN530

..... that being so the value of the relief must be the value of the subject-matter, namely the property and that must be valued in accordance with section 7(v) of the court-fees actand the question referred to the special bench was answered as follows:(1) valuation of a suit for ejectment of a licensee, upon revocation or termination of his licence, either for purpose of court fees or for the purpose of jurisdiction shall be made under the provisions of section 7(v) of the court-fees act. ..... plaint, it has been clearly mentioned by the plaintiff that eke defendant with his family has been residing in the house in dispute with the permission of the plaintiff from august 19, 1966 as a licensee, that the licence stood revoked after 15 days from the service of the notice dated august 22, 1967, in which he was asked to vacate the home within 15 days and that this notice was served on august 24, 1967. ..... to remain in not only juridical possession, but in physical possession along with the licensee, and in such a case in terms of section 63 of the indian easements act it is sufficient if he asks for removal of the licensee and a permanent injunction against him restraining him from re-entering the premises, because in that case there is no question of his asking for 'equally efficacious relief' but the same considerations cannot apply where he h not in physical possession of she property but is in mere ..... vidyut cable and rubber industries (1963) lxv blr 604 ..... 1947 bom ..... 1947 bom ..... 1947 bom ..... 1947 bom .....

Shri Krishna Rubber Works Vs. the Union of India (Uoi)

Court : Mumbai

Reported in : (1971)73BOMLR496

..... section 19 provides for levy of fees for the issue and renewal of licences to dealers in and planters of rubber ..... dismissing their petition under article 226 of the constitution of india challenging the validity of a levy under section 12 of the rubber act, 1947, as amended in 1960 and the rules framed thereunder and recoveries made and demand notice issued in respect of ..... a tax and a fee lies primarily in the fact that a tax is levied as a part of a common burden while a fee is a payment for a special benefit or privilege. ..... a fee is generally defined to be a charge for a special service rendered to individuals by ..... is, therefore, one common feature of a cess and a fee that their proceeds are not credited in the general revenue but are set apart and appropriated specifically for carrying out the special purpose or rendition of particular service as the case may ..... is paid for the common benefits conferred by the government on all tax-payers, a fee is a payment made for some special benefit, enjoyed by the payer and the payment is usually proportional to the special benefit.13. ..... fees confer a capacity, although the special advantage, as for example in the case of registration fees for documents or marriage licences, is secondary to the primary motive of regulation in the ..... it is this special benefit accruing to the individual, which is the reason for the benefit or payment in the case of fees; in the case of tax the particular advantage if it exists at all, is an incidental result of .....

South Dakota Vs. Bourland

Court : US Supreme Court

..... thus, regardless of whether land is conveyed pursuant to an act of congress for homesteading or for flood control purposes, when congress has broadly opened up such land to non-indians, the effect of the transfer is the destruction of pre-existing indian rights to regulatory control.13 although montana involved lands conveyed in fee to nonindians within the crow reservation, montana's framework for examining the "effect of the land alienation" is applicable to the federal takings in this case ..... section 4 of the act provides that "all such projects shall be open to public use generally" for various "recreational purposes, ..... section 4 of the flood control act opened the water project lands for "recreational purposes," which includes hunting and ..... section ii of that act declares that the sum paid by the government to the tribe for former trust lands taken for the oahe dam and reservoir project, "shall be in final and complete settlement of all claims, rights, and demands" of the tribe or its ..... section 327.1(f) provides that the regulations in part 327 apply "to the extent that [they] are not inconsistent with ..... section 10 provided that the tribe would have the right to "graze stock" on the taken lands and that: "[the] tribal council and the members of said indian tribe shall have, without cost, the right ..... section 6 reserved "mineral rights" to the tribe or individual tribal landowners, "subject to all reasonable regulations, which may be imposed by the [army's] chief of engineers." .....

Hubballi Uraban Development Authority Vs. Hubballi Dharwad Municipal C ...

Court : Karnataka Dharwad

..... and enjoyment of the respective portions of land sought to be acquired and their names having been shown as khatedars/anubhavadars in the notifications issued under section 15 of the kh act, at the time of passing the award, the special land acquisition officer has come to the conclusion that the respective writ petitioners are not entitled to compensation on the sole ground that the portions ..... significantly, the said condition, even if legally valid would merely require the writ petitioners not to oppose or raise any objections in the event of acquisition of the lands for road widening, but certainly would not affect their proprietary or possessory rights over the lands nor their right to claim compensation towards acquisition of the lands, especially when there is ..... activity and would neither affect the right, title, interest or possession of the writ petitioners over the said lands nor their right to receive compensation upon acquisition for road widening and consequently, the said circumstance cannot be relied upon by the appellants to deprive the writ petitioners of their right to claim compensation or defeat their ..... upon the land owners from putting up construction cannot be construed or treated as preventing the land losers from claiming compensation in the event the lands were acquired for road widening; depriving the land owners from claiming compensation in the event of acquisition of their lands falling within no construction zone/road margin would clearly run .....

Madras Rubber Factory Limited Vs. State of Kerala

Court : Kerala

Reported in : [1989]74STC56(Ker)

..... the petitioner's counsel contended that in bata's case 1986 klt 833, the concept of excise duty was not properly understood, that by the amendment to section 12(2) of the rubber act, 1947 what was originally the sole liability of the owner of the estate was departed from and after the amendment, the statute has fixed the liability in the alternative, that it has been enjoined ..... section 12 of the rubber act, 1947, as amended read with rule 33-d of the rubber rules, came up for consideration before a division bench of this court in madras rubber factory ltd ..... of the duty of excise collected by the board and any of the fees levied under this act (all of which shall form part of the consolidated fund of india) reduced by the cost of collection as determined by the central government, shall, if parliament by appropriation made by law in this behalf so provides, be paid to the board for being utilised for the purposes of this act.section 12 of the rubber act, after its amendment by act 21 of i960, is extracted herein below :imposition of new rubber cess. ..... of the above, the decision in re sea customs act case air 1963 sc 1760 is a decision rendered by a special bench of nine judges of the supreme court of india on a reference made by the president of india under article 143(1) of the constitution ..... india air 1962 sc 1281, in re sea customs act air 1963 sc 1760-special bench, guruswamy & co. v. ..... 12787 of 1986, filed seeking special leave was rejected by the supreme court on 29th january .....

State of Kerala Vs. Madras Rubber Factory Ltd.

Court : Supreme Court of India

Reported in : AIR1998SC723; JT1997(10)SC298; 1998(1)KLT201(SC); 1997(7)SCALE804; (1998)1SCC616; [1997]Supp6SCR698; [1998]108STC583(SC)

..... to the inclusion of the cess payable under the rubber act, 1947 on the purchase turnover of the dealers, it is appropriate to refer to the relevant provisions, namely, section 12 of the rubber act, 1947 and rule 33 d framed under the said act, which are as follows :'imposition of rubber cess : (1) with effect from such date as may be notified by the central government in this behalf, there shall be levied and collected as a cess for the purposes of this act a duty of excise on all rubber produced in india at such rate not exceeding ..... one anna per pound of rubber so produced as the central government may, by the same ..... according to section 18b of the tamil nadu prohibition act, 1937 excise duty at a specified rate was leviable on all excisable items manufactured under any licence granted under the act. ..... sub-rule (2) of rule 22 further provided that a vend fee of rupees two per bulk litre shall be paid by the licensee on all stocks of indian-made foreign spirit issued from the manufacturer. ..... special leave granted in slp (civil) nos. .....

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. B ...

Court : Kerala

Reported in : 1987(11)ECC96; 1988(33)ELT664(Ker)

..... rubber cess is' payable under section 12 of the rubber act, 1947 (central act 24 of 1947). ..... 'section 3(h) of the rubber act defines 'rubber' to mean :'(i) crude rubber, that is to say, rubber prepared from the leaves, bark or latex of any rubber plant;(ii) the latex of any rubber plant, whether fluid or coagulated, in any stage of the treatment to which it is subjected during the process of conversion into rubber;(iii) latex (dry rubber content) in any state of concentration, and includes scrap rubber, sheet rubber, rubber in powder and all forms and varieties of crepe rubber, but does not include rubber contained in any manufactured article.'3. ..... we have already noticed that the rubber cess under section 12 of the rubber act is a duty of excise on all rubber produced in india and the taxable event is the production of rubber as defined in the act. ..... state of tamil nadu (1979) 44 stc 352 where the question for decision was as to whether the gallonage fee collected by the assessee who carries on distillery business is liable to be included in his turnover. ..... , as laying down the test for general application, it would be very prejudicial to the revenue as between the seller and the buyer, by special arrangement, a part of what ordinarily would constitute consideration proper could even be kept out and the turnover could be reduced and tax liability avoided. .....

(Mahant) Shantha Nand Gir Chela and Mahant Gayanand Gir Vs. (Mahant) B ...

Court : Allahabad

Reported in : AIR1930All225

..... powers in that behalf are defined in section 4, which enacts that:the high court is hereby authorized and required, within six months after this act shall take effect in the territories in which such court exercises jurisdiction, to make rules for the qualification, admission and enrolment of proper persons to be pleaders and mukhtars of the courts in such territories, for the fees to be paid for the examination, admission and enrolment of ..... in an inferior court, the court may order the costs to be paid by the plaintiff's solicitor provided that the rule has been moved for in that form and notice has been given to the solicitor so as to give him an opportunity of showing cause.a solicitor who obtains a special jury for a client without means may be ordered to pay the jury fees personally.142 ..... contempt where he is guilty of conduct, whether in or out of court, amounting to a contemptuous interference with the administration of justice, as for instance, where he insolently defies the judge in open court, or uses improper language to the judge, or to the solicitor of the opposite party, where he writes to the press with reference to the merits of a pending case in which he is professionally interested or where he prepares special case for the opinion of the court based upon a fictitious statement of facts ..... further stated that the court has also full power either under its general jurisdiction or special rules of court summarily to visit a solicitor with costs occasioned by his misconduct, .....

Mahant Shanta Nand Gir Vs. Mahant Babudeva Nand Gir

Court : Allahabad

Reported in : 125Ind.Cas.477

..... high courts whose powers in that behalf are defined in section 4 which enacts that 'the high court is hereby authorised and required, within six months after this act shall take effect in the territories in which such court exercises jurisdiction, to make rules for the qualification, admission and enrolment of proper persons to be pleaders and mukhtars of the courts in such territories, for the fees to be paid for the examination, admission and enrolment of such persons and subject ..... section 35 would obviously apply where in special circumstances it would be unfair to tax the litigant concerned with the costs for which the main responsibility lies on the advocate, it cannot be utilised by subordinate courts for punishing advocates for supposed professional or other misconduct or for contempt of court. ..... a solicitor is guilty of criminal contempt where he is guilty of conduct, whether in or out of court, amounting to a contemptuous interference with the administration of justice, as, for instance, where he insolently defies the judge in open court, or uses improper language to the judge, or to the solicitor of the opposite party; where he writes to the press with reference to the merits of a pending case in which he is professionally interested; or where he prepares a special case for the opinion of the court based upon a fictitious statement of facts. .....

Jagatjit Jaiswal and Another. Vs. Karamjit Singh Jaiswal and Another.

Court : Delhi

..... the grievance of the appellants is that while deciding an application filed under section 9 of the arbitration and conciliation act 1996, the learned single judge has returned a finding on merits that there is no arbitration agreement between the parties and for which it was urged by sh.ravi shankar prasad, learned senior counsel for the appellants that the learned single judge was not justified in considering the correspondence exchanged between the parties as evidence while considering an application ..... indeed, the jurisdiction of a court under section 9 of the arbitration and conciliation act 1996 is contingent upon there being an arbitration agreement between the parties for the reason the interim measures contemplated by said section are before or during arbitral proceedings and it would thus be trite that if there cannot be any arbitration proceedings, there would be no question of a stage before or during the arbitration proceedings. 12. ..... kapur, learned senior counsel appearing for the petitioner had initially argued that this court while dealing with a petition under section 9 of the act cannot go into the question of existence/validity of the arbitration agreement. ..... appellant no.1 and his wife, having sold their holding in the said company, an event which occurred post filing of the petition under section 9 of the arbitration and conciliation act, 1996, cannot continue with any appellate proceeding with respect to the affairs of jagatjit industries ltd. .....